Summary: We will not investigate this complaint about council tax liability because there is a right of appeal to the Valuation Tribunal. 

The complaint

1. Mr X, represented by Ms Y, complains about a historical council tax debt he disputes liability for.
2. Ms Y says this has caused distress for Mr X.
3. Ms Y wants the Council to cancel the council tax debt and stop enforcement action.

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The Ombudsman’s role and powers

4. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
5. The law says we cannot normally investigate a complaint when someone has a right of appeal, reference or review to a tribunal about the same matter. However, we may decide to investigate if we consider it would be unreasonable to expect the person to use this right. (Local Government Act 1974, section 26(6)(a), as amended)
6. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.

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How I considered this complaint

7. I considered information provided by Ms Y.
8. I considered the Ombudsman’s Assessment Code.

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My assessment

9. Disputes about council tax liability can be appealed to the Valuation Tribunal. The Valuation Tribunal is an independent body which can determine any disputes about liability, discounts or exemptions from council tax. 
10. We consider our powers on what we could achieve as part of our consideration of whether an alternative remedy exists and whether it is reasonable for a person to use it.
11. We will not investigate this complaint. As we cannot decide council tax liability nor instruct the Council to cancel the council tax debt, it is reasonable for Mr X to appeal to the Valuation Tribunal.

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Final decision

12. We will not investigate Mr X’s complaint because it is reasonable to expect him to appeal to the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman